In order to synchronize and implement Minister of Finance (“MoF”) Regulation No. 144/PMK.04/2022 concerning Customs Value for Calculation of Import Duty and MoF Regulation No. 201/PMK.04/2020 concerning Voluntary Declarations and Voluntary Payments, the DGCE has amended the Import Declaration Form (Pemberitahuan Pabean Impor – “PIB” or “form “BC2.0”). This DGCE Regulation is effective from 1 January 2023.

The major changes in the new PIB form are as follows:

1. There is a requirement to disclose the relationship between the owner of the goods and the seller (if the seller /exporter is not the owner of the goods) i.e. affiliated company, (AFL); Financially/Legally Controlled (CTR); Family Member (FAM); or No Relationship (TAH).
2. The incoterm used in PIB (Column 23 – Value) should be using the Incoterm 2020, i.e. EXW, FCA, CPT, CIP, DPU, DAP, DDP, FAS, FOB, CFR, and CIF.
3. There is a new Column of “Information of Cost Component” (“Informasi Komponen Biaya”). In the case that there is a Cost that has not been added or there is a Voluntary Declaration, this should be filled in with “available” (“Ada”); otherwise it should be filled in with “not available” (“Tidak”).
4. There is a new requirement for the customs value as follows:

• Customs Value Determination Method
  The Customs Value determination method should be filled in with the following methods:
  1. Transaction Value;
  2. Transaction Value of Identical Goods;
  3. Transaction Value of Similar Goods;
  4. Deduction Metho
  5. Computation Method; or
  6. Fallback Method.